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2022 (4) TMI 225 - AT - Income TaxValidity of assessment - non issuance of notice u/s 143(2) - HELD THAT:- DR could not file any case records before us about the Assessing Officer having issued the corresponding section 143(2) notice to the assessee. We make it clear that the instant issue stands of non issuance of such a notice settled by the hon'ble apex court in Laxmandas Khandewal [2019 (8) TMI 660 - SUPREME COURT] that the same is very much mandatory condition for framing of a valid assessment. We thus find no substance in Revenue's vehement contention seeking to revive the impugned assessment in foregoing terms. The Revenue's instant sole substantive ground as well stand rejected.
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